Small Business Bonus
Non-Domestic subjects with a Rateable Value of £18,000 or less, may be entitled to a rates reduction
The level of relief is based on the combined total rateable value of all subjects within Scotland where the organisation/individual is in rateable occupation or (if empty and unoccupied) entitled to occupy.
No relief can be granted in respect of any premises used for pay day lending.
From 1 April 2020, relief will not be available on unoccupied premises. Please note that premises that are temporarily closed due to Coronavirus Covid-19 restrictions will still be deemed to be occupied for the purposes of this relief.
For financial year 2020/21 the level of relief which may be awarded is set out below:
|Combined rateable value of all business subjects in Scotland||Percentage of relief (subject to eligibility)|
|Up to £15,000||100%|
|£15,001 to £18,000||25%|
|£18,001 up to £35,000||25% for each property RV of £18,000 or less|